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Re-Assessment

Re-Assessment Order cannot be subject to Revision u/s 263: ITAT grants relief to Tata Power [Read Order]

In a major relief to Tata Power, the Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that a reassessment order cannot be subject to...

Income Tax Deduction not claimed in Original Assessment Proceedings can’t be claimed during...

ITAT quashes Re-Assessment proceedings against Bharti Airtel [Read Order]

ITAT quashes notice of Re-assessment against MRF [Read Order]

Re-Assessment on the basis of Documents already in hand of AO not Valid: ITAT [Read Order]

Revisional Jurisdiction can’t be invoked against an Illegal Re-Assessment Order: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the revisional jurisdiction under section 263 of the Income Tax Act cannot be invoked by the Commissioner if the assessment in...

Re-Assessment without Approval of Designated Authority is without Jurisdiction: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that an assessment cannot be re-opened without the approval of the designated authority under the Income Tax Act, 1961. The...

Revisional Jurisdiction can’t be exercised on an Issue not covered in Re-Assessment: ITAT [Read Order]

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the Commissioner of Income Tax cannot invoke revisional jurisdiction under Section 263 of the Income Tax Act in respect on an...

Income Tax Re-Assessment Notice to a Dead Person is Invalid: Bombay High Court [Read Judgment]

A two-judge bench of the Bombay High Court has held that the income tax notice sent in the name of a dead person is invalid through the information regarding the death was not given to the Assessing...

Assessee can’t Challenge Jurisdiction of AO through Writ Petition If Not Objected Initiation of Re-Assessment: Madras HC [Read Judgment]

The Madras High Court has ruled that an assessee cannot challenge the jurisdiction of an assessing officer if objection against re-assessment is not initiated. The assessee M/s Hanon Automotive...

Re-Assessment can’t be made If AO has no ‘Reason to Believe’ for escapement of Income: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the re-assessment under section 147/148 cannot be made if the Assessing Officer has no reason to believe that the assessee The...

Service of Notice for Re-Assessment is not mere Procedural Requirement: ITAT [Read Order]

The Income Tax Appellate Tribunal, Jaipur Bench held in the case Charan Singh Vs. ITO Ward- Bhiwadi that Service of notice for re-assessment is not a mere procedural requirement. The bench clarified...

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